Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Arkhiptseva, L. M., Kortieva, T. Y. Formation and Implementation of a Business Entity’s Tax Potentials as a Systemic Process

Abstract: In the modern methodology of the tax regulation of the economy takes a special niche in the study of the tax potential of economic systems at different levels and the economy as a whole. Meanwhile, forecasting features of the process of its formation and implementation involves the examination of patterns of tax payments to generate ones by economic systems at the primary level of taxation, i.e. at the level of the taxpayer. The article presents a structural analysis of the forming mechanism of the tax component of economic activity in relation to the economic entity as a housekeeping unit. Investigation of the forming conditions of the elements of the economic entity´s tax potential indicates the systemic nature of their formation and implementation, as well as the need for the delineation of their total population at the individual phases and the stages. The process of generating tax payments of economic system introduced by the author in the form of cyclic interconnection circuit elements of the tax component of economic activity, while noting the functional role and signifi cance of each one, taking into account the possible risk factors of their origin and manifestation.


Keywords:

tax potential of a business entity, a systemic process, generation of tax payments, tax component of economic activity, taxable resources, the object of taxation, tax base, tax liability, tax payment.


This article can be downloaded freely in PDF format for reading. Download article


References
1. Nalogovyy kodeks Rossiyskoy Federatsii [Elektronnyy resurs]: po sost. na 01.04.2012 g. (vveden v
2. deystvie Federal'nym zakonom RF ot 31.07.1998 g. ¹146-FZ [chast' pervaya] i Federal'nym zakonom
3. RF ot 05.08.2000 g. ¹117-FZ [chast' vtoraya]). – SPS «Konsul'tantPlyus».
4. Arkhiptseva L.M. Nalogovyy potentsial: teoreticheskie i prakticheskie aspekty ispol'zovaniya v
5. planirovanii nalogovykh postupleniy [Tekst] / L.M. Arkhiptseva // Nalogi i nalogooblozhenie. – M.,
6. 2008. – ¹7. – S. 39-46.
7. Arkhiptseva L.M. Otsenka obshchego nalogovogo potentsiala metallurgicheskikh predpriyatiy [Tekst] / L.M.
8. Arkhiptseva, A.V. Trunov // Finansy i kredit. – M., 2009. – ¹16. – S. 36-42.
9. Goncharenko L.I. Nalogovyy potentsial: faktory formirovaniya i razvitiya [Teskt] / L.I. Goncharenko,
10. L.M. Arkhiptseva // Natsional'nye interesy: prioritety i bezopasnost'. – M., 2011. – ¹6. – S. 21-28.
11. Osipova E.S. Nalogovyy potentsial v sisteme nalogovykh otnosheniy [Tekst] / E.S. Osipova // Nalogi
12. (zhurnal). – M., 2006. – ¹3. – S. 6-11.
13. Suglobov A.E. Ekonomicheskoe soderzhanie nalogovogo potentsi-ala v sovremennykh modelyakh ekonomi-
14. cheskogo razvitiya [Tekst] / A.E. Suglobov, D.N. Slobodchikov // Nalogi i nalogooblozhenie. – M., 2009.
15. – ¹7. – S. 24-37.
16. Kashin V.A. Nalogi i nalogooblozhenie. Aktual'nye problemy nalogovoy politiki i nalogovogo admi-
17. nistrirovaniya [Tekst]. – Kurs lektsiy. Ucheb. posobie dlya vuzov / V.A. Kashin. – M.: Nalogovaya politika
18. i praktika, 2009. – 257 s. – (Seriya «Prilozhenie k zhurnalu «Nalogovaya politika i praktika»).
19. Mayburov I.A. Nalogovaya politika. Teoriya i praktika [Tekst]: uchebnik dlya magistrantov, obuchayushchikh-
20. sya po spetsial'nostyam «Finansy i kredit», «Bukhgalterskiy uchet i audit», «Mirovaya ekonomika» / I.A.
21. Mayburov i dr.; pod red. I.A. Mayburova. – M.: YuNITI-DANA, 2010. – 519 s. – (Seriya «Magister»).
22. Mayburov I.A. Nalogovye sistemy. Metodologiya razvitiya [Tekst]: monografiya dlya magistrantov,
23. obuchayushchikhsya po programmam «Nalogi i nalogooblozhenie», «Finansy i kredit» / I.A. Mayburov i dr.;
24. pod red. I.A. Mayburova, Yu.B. Ivanova. – M.: YuNITI-DANA, 2012. – 463 s. – (Seriya «Magister»).
25. Paskachev A.B. Analiz i planirovanie nalogovykh postupleniy: teoriya i praktika [Tekst] / A.B.
26. Paskachev, F.K. Sadygov, V.I. Mishin, R.A. Saakyan i dr.; pod red. F.K. Sadygova. – M.: Izd-vo ekono-
27. miko-pravovoy literatury, 2004. – 232 s.
28. Paskachev A.B. Nalogovyy potentsial ekonomiki Rossii [Tekst]. – Monografiya / A.B. Paskachev. – M.:
29. Melap, 2001. – 400 s.
30. Yutkina T.F. Nalogi i nalogooblozhenie [Tekst]: uchebnik dlya vuzov / T.F. Yutkina. – 3-e izd., pererab.
31. i dop. – M.: INFRA-M, 2008. – 429 s. – (Seriya «Vysshee obrazovanie»).
32. Karataev A.S. Kontseptsiya nalogovogo potentsiala krupneyshikh nalogoplatel'shchikov i metodologiya ego
33. otsenki [Elektronnyy resurs]: avtoref. dis…. dokt. ekon. nauk: 08.00.10 / Karataev Aleksey Sergeevich
34. [Mar. gos. tekhn. un-t]. – Yoshkar-Ola, 2011. – 35 s. – Iz fondov RGB im. V.I. Lenina.
35. Khanafeev F.F. Metodologiya i analiticheskoe obespechenie uprav-leniya nalogovym potentsialom regiona
36. [Elektronnyy resurs]: dis. … dokt. ekon. nauk: 08.00.10, 08.00.12 / Khanafeev Farid Fayzrakhmanovich
37. [Sarat. gos. sots.-ekon. un-t]. – Yoshkar-Ola, 2008. – 357 s. – Iz fondov RGB im. V.I. Lenina.
38. Kharitonov A.V. Otsenka nalogovogo potentsiala regiona [Elektronnyy resurs]: dis. … kand. ekon. nauk:
39. 08.00.10 / Kharitonov Aleksandr Viktorovich [S.-Peterb. gos. un-t]. – SPb., 2011. – 179 s. – Iz fondov
40. RGB im. V.I. Lenina.